धर्मस्त्वं वृषरूपेण जगदानन्दकारकः
You are Dharma in the form of a bull, the bringer of joy to the world.
दत्त्वैवं दक्षिणायुक्तं प्रणिपत्य विसर्जयेत् तत्सर्वं विलयं याति गोदानसुकृतेन च ।। 4.160.
Having given in this way, with proper gifts, one should bow and dismiss the bull; all one's faults are dissolved by the merit of gifting a cow.
यानं वृषभसंयुक्तं दीप्यमानं सुशोभनम्
A vehicle yoked with a bull, shining and beautiful—
यावंति तस्य रोमाणि गोवृषस्य महीपते
O king, as many hairs as there are on that bull—
गोलोकादवतीर्णस्तु इह लोके द्विजो भवेत्
Descending from Goloka, one becomes a twice-born in this world.
यथोक्तं ते महाराज कस्य देयो वृषोत्तमः
As I have said, O great king, to whom should the best of bulls be given?
ये क्षांतदांताः श्रुतिपूर्णकर्णा जितेंद्रियाः प्राणिवधान्निवृत्ताः
Those who are forgiving, self-controlled, whose ears are filled with the Vedas, who have mastered their senses, and who refrain from harming living beings—
ऊर्जस्विनं भरसहं दृढकंधरं च यच्छंति ये वृषमशेषगुणोपपन्नम्
—to such people, who give a bull full of all virtues, strong, enduring, and firm-necked—
इति श्रीभविष्ये महापुराण उत्तरपर्वणि श्रीकृष्णयुधिष्ठिरसंवादे वृषभदानव्रतवर्णनं नाम षष्टयुत्तरशततमोऽध्यायः
Thus, in the glorious Bhavishya Mahapurana, in the Uttara Parva, in the dialogue between Shri Krishna and Yudhishthira, this is the one hundred and sixtieth chapter, named 'The Description of the Vṛṣabha-dāna Vow.'
कपिलादानमाहात्म्यवर्णनम् पुण्यं यत्सर्वदानानां सर्वपातकनाशनम्
The greatness of the gift of a Kapila cow is described—this gift is the most meritorious of all gifts and destroys all sins.
कथितं कपिलादानं तच्छृणुष्व महामते
The gift of a Kapila cow has been explained; listen to it now, O wise one.
विधानं यद्वराहेण धरण्यै कथितं पुरा
The procedure which was formerly told by Varaha to the Earth, that I shall now explain, along with its new meritorious results.
तदहं संप्रवक्ष्यामि नवपुण्यफलं च यत् धरण्युवाच यत्त्वया कपिला नाम पूर्वमुत्पाविता प्रभो
The Earth said: O Lord, that Kapila cow which you previously created—
होमधेनुः सदा पुण्या धेनुर्यज्ञावतारभूः
The sacrificial cow is always pure; the cow is the very basis of sacrifices.
कीदृशाय च विप्राय दातव्या पुण्यलक्षणा
To what kind of Brahmin should such a meritorious cow be given?
तासां प्रयत्नाद्दानेन किं पुण्यं स्याच्च माधव
By giving such cows with effort, O Mādhava, what merit is obtained?
कृत्वा यत्सर्वपापेभ्यो मुच्यते नात्र संशयः
By performing this, one is freed from all sins—there is no doubt about this.
कपिला अग्निहोत्रार्थं यज्ञार्थे च वरानने
The Kapila cow is for the purpose of agnihotra and sacrifice, O beautiful one.
पवित्राणां पवित्रं च मङ्गलानां च मंगलम् 4.161.
It is the purest among the pure, and the most auspicious among all that is auspicious.
तपसस्तप एवाग्र्यं व्रतानामुत्तमं व्रतं
It is the highest form of austerity among austerities, and the supreme vow among all vows.
पृथिव्यां यानि तीर्थानि गुह्यान्यायतनानि च
All the sacred places and secret shrines that exist on earth—
होतव्यान्यग्निहोत्राणि सायं प्रातर्द्विजातिभिः
The agnihotra sacrifices that must be performed by the twice-born, morning and evening—
यजंते येऽग्निहोत्राणि अन्नैश्च विविधैः सदा
Those who always perform agnihotra sacrifices with various kinds of food—
तेषां त्वादित्यवर्णैश्च विमानैर्जायते गतिः
For them, the path is attained by celestial vehicles shining with the radiance of the sun.
कपिलायाः शिरो ग्रीवां सर्व तीर्थानि भामिनि
O beautiful one, in the head and neck of the Kapila cow are all the sacred places.
प्रातरुत्थाय यो मर्त्यः कपिला गलमस्तकात्
Whoever, rising in the morning, touches the neck and head of the Kapila cow—
स तेन पुण्येनोपेतस्तत्क्षणाद्गतकिल्विषः
He, endowed with that merit, is instantly freed from sin.
कल्य उत्थाय यो मर्त्यः कुर्यात्तासां प्रदक्षिणम्
Whoever, rising in the morning, performs circumambulation of them,
प्रदक्षिणायां चैकायां कृतायां च वसुन्धरे 4.161.
And with even a single circumambulation performed around the earth,
कपिलायास्तु मूत्रेण स्नायाद्वै यः शुचिव्रतः
Whoever, observing purity, bathes with the urine of a tawny cow,